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TMI Blog2013 (5) TMI 138X X X X Extracts X X X X X X X X Extracts X X X X ..... disclose any specific health problem. It generally makes references to ailments and health-related issues. No authenticated medical certificate in proof of any ailment serious enough to incapacitate the appellant is found amongst the medical records filed with the COD applications. Thus the appeals should not have been delayed because of the CMD’s preoccupation with other works. COD application d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The COD applications are accompanied by an affidavit filed by Shri Satish Kumar Agarwal, Chairman-Cum-Managing Director of the appellant-company. This affidavit states that the company was undertaking severe financial crunch and the deponent was suffering from various ailments and also various health-related issues. There are a few medical reports filed in support of these submissions. The deponen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mitted by the learned Superintendent (AR) that the reasons stated in the affidavit do not constitute sufficient cause for condonation of the heavy delay of the appeals. The relevant show-cause notices were replied to by one Shri S.L. Narayan, Vice-President (C) of the company, and that the same Vice-President appeared before the Commissioner (Appeals) in the second round of litigation before that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s enough to incapacitate the appellant is found amongst the medical records filed with the COD applications. It is also pertinent to note that these medical papers pertain to the period from January to September 2010 and can hardly constitute evidence of the appellants inability (if any) to file the appeal thereafter. There is no explanation whatsoever for the delay beyond September 2010. The app ..... X X X X Extracts X X X X X X X X Extracts X X X X
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